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- Tax jurisdiction is the right of the nation to ascertain taxpayer, object of taxation and their duty of ratepaying, and it is the nation’s right to levy. 税收管辖权是指国家依法确定纳税人和征税对象及其纳税义务的权力,是国家的征税权。
- Main Contents: The course introduces foreign taxes and their imposition methods, foreign tax structure, foreign tax burden, foreign tax preferences, foreign tax jurisdiction and foreign tax administration system. 主要内容:包括外国开征的税种及其征收方法,外国的税收结构,外国的税收负担外国的税收优惠,外国的税收管辖权,外国的税收管理制度。
- Tax jurisdiction based on residence or domicile 和所得来源地税收管辖权
- On the Effects of E-commerce for International Tax Jurisdiction 论电子商务对国际税权划分的影响
- This part includes information on the double taxation arrangements concluded with other tax jurisdictions. 这部分资料,包括本港与其他国家地区达成的双重徵税安排。
- Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each. 当两个或以上的地区对某一纳税人的同一项收入或利润同时拥有税收司法权而向其徵税时,便会产生双重课税的情况。
- This affair is within his jurisdiction. 这件事情在他的管辖权限之内。
- The district under the jurisdiction of a constable. 治安官管辖区受一名治安官管辖的地区
- That case is under the jurisdiction of this court. 那宗案件属本法庭受理范围。
- The tax inspector agreed the figures. 税务稽查员核准了这些数字。
- They called for a radical reform of our tax system. 他们要求对税收制度进行根本改革。
- Tax official: Does your office pay tax in china? 税务局:您所在的办事处交税吗?
- It will be a heavy tax on my energy/time. 这要耗费我许多精力/时间。
- He assist me with my income tax return. 他帮助我填写所得税申报单。
- The office, term, or jurisdiction of an abbot. 修道院院长修道院院长的职务、任期或职权
- He neglected to return his income tax form. 他忽略了所得税表格的申报。
- The authorities took measures to prevent tax fraud. 当局已采取措施防止偷税漏税。
- I begrudge every penny I pay in tax. 我交税交的每一便士心里都不痛快。
- The President vetoed the tax cuts. 总统否决了削减税收的议案。
- He get a tax rebate at the end of the year. 他在年底得到了一笔退回的税款。